Overenskomster med fremmede stater

Overenskomster med fremmede stater

Over enskomster med fr emmede stater Hefte nr . 2/2015

Overenskomster med

fremmede stater

Innhold

Side

2011

Nov. 25. Avtale om opprettelse av sekretariatet for den nordlige dimensjons partnerskap

for helse og livskvalitet – NDPHS ... 189

2012 Juli 16. Protokoll mellom Norge og Sør-Afrika til endring av Overenskomst til unngåelse av dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt 195 2014 Juli 22. Overenskomst mellom Norge og Bulgaria for å unngå dobbeltbeskatning av hensyn til skatter av inntekt ... 199

Aug. 22. Overenskomst mellom Norge og Hongkong om utveksling av opplysninger i skattesaker .. 226

2015 Juni 17. Overenskomst mellom Norge og Serbia for å unngå dobbeltbeskatning og forebygge skatteunndragelse med hensyn til skatter av inntekt ... 236

Juni 29. Den asiatiske investeringsbanken for infrastruktur – Vedtekter ... 263

Juli 2. Avtale mellom Norge og Sverige om Den nye Svinesundsforbindelsen ... 302

Juli 2. Avtale mellom Norge og Sverige om bompengesysstem for ferdsel med motorkjøretøy på Den nye Svinesundsforbindelsen ... 305

Sep. 4. Avtale mellom Norge og Georgia om lettelser i utstedelsen av visa ... 308

Okt. 22. Rammeavtale om utviklingssamarbeid mellom Norge og UNFPA ... 319

Nov. 13. Rammeavtale om utviklingssamarbeid mellom Norge og UNICEF ... 336

Des. 14. Rammeavtale om utviklingssamarbeid mellom Norge og UNDP ... 352

25. nov. 2011 nr. 54

Avtale om opprettelse av sekretariatet for den nordlige dimensjons partnerskap for helse og livskvalitet – NDPHS

I henhold til kgl.res. av 18. november 2011 ble avtalen undertegnet 25. november 2011. Beslutning om inngåelse av avtalen ble tatt ved kgl.res. av 15. juni 2012. Avtalen trådte i kraft 31. desember 2012. Det vises til Prop. 90 S (2011–2012), Innst. 284 S (2011–2012) og til vedtak i Stortinget 29. mai 2012.

Agreement between the Government of the Republic of Estonia, the Government of the Republic of Finland, the Government of the Federal Republic of Germany, the

Government of the Republic of Iceland, the Government of the Republic of Latvia, the Government of the Republic of Lithuania, the Government of the Kingdom of Norway, the Government of the Republic of Poland, the Government of the Russian federation, and the Government of the Kingdom of Sweden on the Establishment of the Secretariat of the Northern Dimension Partnership in Health and Social Well-Being, NDPHS

The Government of the Republic of Estonia, the Government of the Republic of Finland, the Government of the Federal Republic of Germany, the Government of the Republic of Iceland, the Government of the Republic of Latvia, the Government of the Republic of Lithuania, the Government of the Kingdom of Norway, the Government of the Republic of Poland, the Government of the Russian Federation and, the Government of the Kingdom of Sweden, hereinafter referred to as «the Parties,»

TAKING INTO ACCOUNT that the NDPHS, as defined in the Declaration Concerning the Establishment of a Northern Dimension Partnership in Public Health and Social Well-being (the Oslo Declaration), adopted at the Ministerial Meeting in Oslo on 27 October 2003, has since 2004 been served by the highly appreciated secretariat service hosted by the Council of the Baltic Sea States Secretariat,

HAVING REGARD to the Oslo Declaration of 2003 and the Memorandum of Understanding Concerning the Establishment of a Secretariat of the Northern Dimension Partnership in Public Health and Social Well-being signed at the ministerial-level Annual Partnership Conference in Oslo on 25 november 2009, in both of which the Partners expressed the intent and interest to establish a permanent Secretariat,

AFFIRMING that all references to the Partnership's structures and procedures shall be interpreted according to the Oslo Declaration, and, in particular, that the «Partners» refers to the eligible partners as defined in Article 2 of the Oslo Declaration and the «CSR» refers to the Committee of Senior Representatives, the regular co-ordination mechanism of the Partnership, consisting of senior representatives appointed by each Partner.

The Parties have agreed as follows:

Article 1 Establishment

The Parties hereby establish the Secretariat of the Northern Dimension Partnership in Public Health and Social Well-being (hereinafter referred to as the Secretariat) as an international legal entity.

Article 2

Juridical Personality

The Secretariat shall possess full juridical personality in the Host Country and enjoy such capacities as may be necessary to exercise its functions and fulfil its objectives, including the capacity to contract, to acquire and dispose of movable and immovable property and to institute and participate in legal proceedings.

Article 3 Decision Making

All decisions shall be made by consensus between the Parties, unless otherwise provided for in this Agreement.

Article 4

Seat

Article 5

Host Country Agreement

A separate agreement shall be concluded between the Secretariat and the Host Country (hereinafter referred to as the Host Country Agreement). The Host Country Agreement shall determine privileges and immunities of the Secretariat as deemed necessary for the exercise of its functions.

Article 6

Aims and Functions of the Secretariat

1. The main function of the Secretariat is to provide administrative, analytical and other support to the NDPHS Committee of Senior Representatives (CSR) and to ensure the continuity and coordination of the work of the Northern Dimension Partnership in Public Health and Social Well-being. In addition, the Parties may assign the Secretariat with other tasks, as appropriate.

2. Detailed aims and functions of the Secretariat are set out in the Terms of Reference.

Article 7 Personnel

1. The Secretariat shall be composed of a Director and, within the financial resources available, such number of other Staff Members as the successful performance of its tasks will require.

2. The Director of the Secretariat shall be appointed by the Parties. The CSR Chair is authorized to sign the employment contract with the Director of the Secretariat on behalf of the Parties. Other Staff Members of the Secretariat shall be appointed by the Director of the Secretariat at the approval of the Parties.

3. The Director of the Secretariat and other Staff Members shall be appointed on the basis of merits in a manner which takes account of geographical balance, gender and of the principle of rotation.

4. Detailed Staff Rules, Administrative Manual and Regulations are to be set out in a Personnel Handbook of the Secretariat, to be developed by the Director of the Secretariat and approved by the Parties.

Article 8

Financial Contributions

2. The Director of the Secretariat shall every budget year prepare a financial report and a draft budget to be approved by the Parties.

3. The Secretariat shall be audited by an independent Auditor appointed by the CSR.

4. Detailed regulations on the financial matters shall be set out in the Financial Rules of the Secretariat, to be developed by the Director of the Secretariat and approved by the Parties.

5. The Parties shall provide annual financial contributions required for the Secretariat according to the following payment formula: a larger contribution shall be 2.6 times a smaller contribution. Larger contributors are: Finland, Germany, Norway, Poland, the Russian Federation and Sweden; and smaller contributors are: Estonia, Iceland, Latvia and Lithuania. Before approving a new Party to the Agreement, the existing Parties shall agree with that Party on the contribution level.

Article 9

Settlement of Disputes

Any dispute regarding the interpretation or application of this Agreement shall be resolved by consultations between the Parties.

Article 10 Amendments

1. This Agreement may be amended by the Parties. A proposal to amend the Agreement shall be done in writing and communicated to the Depositary. The proposed amendment shall be communicated to all the Parties by the Depositary.

2. The amendment shall be adopted by consent by the Parties and shall enter into force on the sixtieth day after the notification of all Parties to the Depositary of the completion of national legal procedures necessary for the amendment to enter into force.

Article 11 Accession

Any Partner of the NDPHS may at any time, after the entry into force of this Agreement, make a request to the Depositary to accede to this Agreement. The Depositary shall inform all Parties of such a request. If the request is approved by the Parties, the Agreement shall enter into force for the Partner in accordance with the procedure laid down in Article 12.1.

Article 12 Entry into Force

1. The Parties shall notify in writing the Depositary of the completion of national legal procedures necessary for this Agreement to enter into force. The Agreement shall enter into force on the sixtieth day following the date of the receipt by the Depositary of the sixth such notification. For each Party expressing its consent to be bound by the Agreement after the date of receipt of the sixth such notification by the Depositary, the Agreement shall enter into force on the sixtieth day after the deposit by such Party of its notification of the completion of national legal procedures.

2. The Depositary shall inform the Parties of the date of entry into force of the Agreement.

Article 13 Withdrawal

1. Any Party may withdraw from this Agreement by a written notice submitted to the Depositary. A withdrawal from the NDPHS shall consequently result in a withdrawal from the Agreement. The withdrawal shall take effect at the end of the financial year following the year in which the Depositary received the notice.

2. The remaining Parties shall consult on the future existence and structure of the Secretariat.

Article 14 Depositary

In witness whereof the undersigned, being duly authorised by their respective Governments, have signed this Agreement.

Done at Saint Petersburg, in one original copy in English to be kept by the Depositary. The Depositary shall issue authenticated copies to all the Parties.

Avtale mellom Republikken Estlands regjering, Republikken Finlands regjering,

Forbundsrepublikken Tysklands regjering, Republikken Islands regjering, Republikken Latvias regjering, Republikken Litauens regjering, Kongeriket Norges regjering,

Republikken Polens regjering, Den russiske føderasjons regjering og Kongeriket Sveriges regjering om opprettelse av sekretariatet for Den nordlige dimensjons partnerskap for helse og livskvalitet, NDPHS

Republikken Estlands regjering, Republikken Finlands regjering, Forbundsrepublikken Tysklands regjering, Republikken Islands regjering, Republikken Latvias regjering, Republikken Litauens regjering, Kongeriket Norges regjering, Republikken Polens regjering, Den russiske føderasjons regjering og Kongeriket Sveriges regjering, heretter kalt «partene»,

SOM TAR I BETRAKTNING at NDPHS, som definert i Erklæring om opprettelse av Den nordlige dimensjons partnerskap for helse og livskvalitet (Oslo-erklæringen), vedtatt på ministermøtet i Oslo 27.

oktober 2003, fra 2004 er blitt bistått av den høyt verdsatte sekretariattjenesten som Østersjørådets sekretariat har stått for,

SOM VISER til Oslo-erklæringen av 2003 og Programerklæring om opprettelse av et sekretariat for Den nordlige dimensjons partnerskap for helse og livskvalitet undertegnet på ministernivå under den årlige partnerskapskonferansen i Oslo 25. november 2009, og i begge disse uttrykte partnerne sin intensjon om og interesse i å opprette et fast sekretariat,

SOM BEKREFTER at alle henvisninger til partnerskapets strukturer og framgangsmåter skal tolkes i henhold til Oslo-erklæringen, og særlig at «partnere» viser til de berettigede partnerne som definert i artikkel 2 i Oslo-erklæringen, og «embetskomiteen» viser til den vanlige samordningsmekanismen i partnerskapet, som består av ledende representanter oppnevnt av hver partner.

Partene er blitt enige om følgende:

Artikkel 1 Opprettelse

Partene oppretter herved Sekretariatet for Den nordlige dimensjons partnerskap for helse og livskvalitet (heretter kalt sekretariatet) som en internasjonal rettslig enhet.

Artikkel 2 Rettssubjekt

Sekretariatet skal være et eget rettssubjekt i vertslandet og ha den rettslige handleevnen som er nødvendig for å utøve sine funksjoner og oppfylle sine målsettinger, herunder retten til å inngå kontrakter, kjøpe og selge løsøre og fast eiendom og å innlede og delta i rettslige prosesser.

Artikkel 3 Beslutningstaking

Alle beslutninger skal treffes ved enighet mellom partene, med mindre noe annet framgår av denne avtalen.

Artikkel 4 Hovedsete

Artikkel 5 Vertslandsavtale

Det skal inngås en egen avtale mellom sekretariatet og vertslandet (heretter kalt Vertslandsavtalen).

Vertslandsavtalen skal fastsette privilegier og immunitet for sekretariatet som er nødvendig for at det skal kunne utøve sine funksjoner.

Artikkel 6

Sekretariatets mål og funksjoner

1. Hovedfunksjonen til sekretariatet er å gi administrativ, analytisk og annen støtte til NDPHS' embetskomité og å sikre kontinuitet og samordning av arbeidet i Den nordlige dimensjons partnerskap for helse og livskvalitet. I tillegg kan partene tildele sekretariatet andre oppgaver etter behov.

2. Detaljerte mål og funksjoner for sekretariatet er fastsatt i mandatet.

Artikkel 7 Personell

1. Sekretariatet skal bestå av en direktør, og innenfor de tilgjengelige finansielle rammene, det antall andre ansatte som er nødvendig for å utføre de påkrevde oppgavene.

2. Sekretariatets direktør skal oppnevnes av partene. Lederen for embetskomiteen har fullmakt til å undertegne arbeidsavtalen med sekretariatets direktør på vegne av partene. Andre ansatte i sekretariatet skal oppnevnes av sekretariatets direktør etter godkjenning fra partene.

3. Sekretariatets direktør og andre ansatte skal oppnevnes på grunnlag av kvalifikasjoner på en måte som tar hensyn til geografisk balanse, kjønn og rotasjonsprinsippet.

4. Detaljert arbeidsreglement, administrativ håndbok og regler skal fastsettes i en personalhåndbok for sekretariatet, og denne skal utarbeides av sekretariatets direktør og godkjennes av partene.

Artikkel 8 Finansielle bidrag

2. Sekretariatets direktør skal hvert budsjettår sørge for at det blir utarbeidet en årsberetning og et budsjettutkast som skal godkjennes av partene.

3. Sekretariatet skal revideres av en uavhengig revisor oppnevnt av embetskomiteen.

4. Detaljerte regler om finansielle forhold skal fastsettes i de finansielle reglene for sekretariatet, og skal utarbeides av sekretariatets direktør og godkjennes av partene.

5. Partene skal gi årlige finansielle bidrag som er påkrevd for sekretariatet i henhold til følgende betalingsformel: et stort bidrag skal være 2,6 ganger større enn et lite bidrag. Store bidragsytere er:

Finland, Tyskland, Norge, Polen, Den russiske føderasjon og Sverige, og mindre bidragsytere er:

Estland, Island, Latvia og Litauen. Før en ny part i avtalen godkjennes, skal de eksisterende partene komme til enighet med denne parten om bidragsnivået.

Artikkel 9 Tvisteløsning

Enhver tvist om fortolkning eller anvendelse av denne avtalen skal løses gjennom samråd mellom partene.

Artikkel 10 Endringer

1. Denne avtalen kan endres av partene. Et forslag om å endre avtalen skal framsettes skriftlig og meddeles depositaren. Den foreslåtte endringen skal meddeles av depositaren til alle parter.

2. Endringen skal vedtas etter samtykke fra partene, og trer i kraft den 60. dag etter at alle parter har underrettet depositaren om ferdigstilling av nasjonale juridiske prosedyrer som er nødvendige for at endringen skal tre i kraft.

Artikkel 11 Tiltredelse

Alle NDPHS-partnere kan til enhver tid, etter denne avtalens ikrafttredelse, rette en anmodning til depositaren om å tiltre denne avtalen. Depositaren skal underrette alle parter om en slik anmodning. Dersom anmodningen er godkjent av partene, skal avtalen tre i kraft for partneren etter framgangsmåten fastsatt i artikkel 12 nr. 1.

Artikkel 12 Ikrafttredelse

1. Partene skal meddele depositaren skriftlig om fullføringen av nasjonale juridiske prosedyrer som er nødvendige for at denne avtalen skal tre i kraft. Avtalen trer i kraft den 60. dag etter datoen da depositaren mottok den sjette av disse meddelelsene. For hver part som gir sitt samtykke til å være bundet av avtalen, etter datoen da depositaren mottok den sjette av disse meddelelsene, skal avtalen tre i kraft den 60. dag etter denne partens deponering av sin meddelelse om fullføringen av nasjonale juridiske prosedyrer.

2. Depositaren skal underrette partene om datoen for avtalens ikrafttredelse.

Artikkel 13 Oppsigelse

1. Partene kan si opp denne avtalen ved skriftlig underretning til depositaren. En utmelding av NDPHS vil dermed føre til oppsigelse av avtalen. Oppsigelsen skal få virkning etter utløpet av det regnskapsåret etter det året da depositaren mottok underretning om oppsigelsen.

2. De gjenstående partene skal rådføre seg med hverandre om sekretariatets framtidige eksistens og struktur.

Artikkel 14 Depositar

Som bekreftelse på dette har de nedenstående befullmektigede undertegnet denne avtale.

Utferdiget i St. Petersburg den 25. november 2011 i ett originaleksemplar på engelsk, som skal deponeres hos depositaren. Depositaren skal sende bekreftede gjenparter til alle parter.

16. juli 2012 nr. 16

Protokoll mellom Norge og Sør-Afrika til endring av Overenskomst til unngåelse av dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt

I henhold til kgl.res. av 29. april 2011 ble protokollen undertegnet 16. juli 2012. Beslutning om ikraftsettelse av avtalen ble tatt ved kgl.res. av 14. juni 2013. Protokollen trådte i kraft 20. november 2015 etter noteveksling. Det vises til Prop. 44 S (2012–2013), Innst.

214 S (2012–2013) og til vedtak i Stortinget 14. juni 2013. Opprinnelig tekst publisert i Overenskomster med fremmede stater 1996, s. 1206.

Protocol amending the Convention between the Kingdom of Norway and the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Government of the Kingdom of Norway and the Government of the Republic of South Africa;

Desiring to amend the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Cape Town on 12 February 1996 (in this Protocol referred to as «the Convention»),

Have agreed as follows:

Article I

Article 26 of the Convention shall be deleted and replaced by the following:

«Article 26

Exchange of information

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, in particular for the prevention of fraud or evasion of such taxes, in so far as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).

4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.

5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.»

Article II

1. Each of the Contracting States shall notify to the other in writing, through the diplomatic channel, of the completion of the procedures required by its law for the bringing into force of this Protocol, which shall form an integral part of the Convention.

2. The Protocol shall enter into force on the date of receipt of the later of these notifications and shall thereupon have effect on that date.

Article III

This Protocol shall remain in force as long as the Convention remains in force and shall apply as long as the Convention itself is applicable.

In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.

Done in two originals at Cape Town this 16th day of July 2012, in the English language.

Protokoll mellom Kongeriket Norge og Republikken Sør-Afrika til endring av

overenskomst til unngåelse av dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt

Kongeriket Norges Regjering og Republikken Sør-Afrikas Regjering;

som ønsker å endre overenskomsten til unngåelse av dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt, undertegnet i Cape Town den 12. februar 1996 (i denne protokoll kalt «overenskomsten»)

er blitt enig om følgende:

Artikkel I

Artikkel 26 i overenskomsten skal slettes og erstattes med av følgende:

«Artikkel 26

Utveksling av opplysninger

1. De kompetente myndigheter i de kontraherende stater skal utveksle slike opplysninger som er overskuelig relevante for å gjennomføre bestemmelsene i denne overenskomst, eller for forvaltningen eller iverksettelsen av de interne lovbestemmelser som angår skatter av enhver art som utskrives på vegne av de kontraherende stater eller deres regionale eller lokale forvaltningsmyndigheter, særlig med hensyn til å forebygge skattesvik og unngåelse av slike skatter. Utveksling skal bare skje i den utstrekning den beskatning som foreskrives, ikke er i strid med denne overenskomst. Utvekslingen av opplysninger er ikke begrenset av artiklene 1 og 2.

2. Opplysninger som er mottatt av en kontraherende stat i henhold til punkt 1, skal behandles som hemmelige på samme måte som opplysninger skaffet til veie med hjemmel i intern lovgivning i denne stat. Opplysningene må bare gjøres tilgjengelig for personer eller myndigheter (herunder domstoler, tilsyns- og forvaltningsorganer)som har til oppgave å utligne eller innkreve, eller å gjennomføre tvangsforføyninger eller annen rettsforfølgning eller avgjøre klager vedrørende de skatter som nevnes i punkt 1. Slike personer eller myndigheter skal bare bruke opplysningene til nevnte formål. De kan gjøre opplysningene tilgjengelige under offentlige rettsmøter eller i judisielle avgjørelser. Uansett det foregående kan informasjon mottatt av en kontraherende stat brukes til andre formål når slik informasjon kan brukes til slike andre formål med hjemmel i begge staters lovgivning og de kompetente myndigheter i bistandsstaten tillater slik bruk.

3. Bestemmelsene i punktene 1 og 2 skal ikke i noe tilfelle tolkes slik at de pålegger en kontraherende stat en forpliktelse til:

(a) å sette i verk administrative tiltak som er i strid med dens egen eller den annen kontraherende stats lovgivning og administrative praksis;

(b) å gi opplysninger som ikke kan framskaffes i henhold til dens egen eller den annen kontraherende stats lovgivning eller vanlige administrative praksis;

(c) å gi opplysninger om næringsmessige, forretningsmessige, industrielle, kommersielle eller yrkesmessige hemmeligheter eller forretningsmetoder, eller opplysninger som ville stride mot allmenne interesser (ordre public) dersom de ble gjort tilgjengelige.

4. Hvis en kontraherende stat har anmodet om opplysninger i medhold av denne artikkel, skal den annen kontraherende stat anvende sine midler for innhenting av opplysninger for å skaffe de anmodede opplysningene, selv om den annen stat ikke selv har behov for slike opplysninger til sine egne skatteformål. Begrensningene i punkt 3 i denne artikkel gjelder for den forpliktelsen som følger av foregående setning, men ikke i noe tilfelle skal disse begrensningene tolkes slik at de tillater en kontraherende stat å avslå å framskaffe opplysninger utelukkende fordi denne stat ikke har egen interesse av slike opplysninger.

5. Ikke i noe tilfelle skal bestemmelsene i punkt 3 tolkes slik at de tillater en kontraherende stat å avslå å framskaffe opplysninger utelukkende fordi opplysningene må innhentes fra en bank, annen finansiell institusjon, forvalter eller person som opptrer i egenskap av representant eller fullmektig, eller fordi opplysningene vedrører eierskapsinteresser i en person.»

Artikkel II

1. Hver av de kontraherende stater skal skriftlig, gjennom diplomatiske kanaler, gjøre kjent for den annen stat når de krav som stilles etter dens lovgivning for å sette denne protokoll i kraft, er gjennomført. Protokollen skal utgjøre en integrert del av overenskomsten.

2. Protokollen skal tre i kraft på datoen for mottagelsen av den siste av disse bekjentgjørelser og skal deretter ha virkning fra denne dato.

Artikkel III

Denne protokoll skal forbli i kraft så lenge overenskomsten forblir i kraft og skal anvendes så lenge overenskomsten selv skal anvendes.

Til bekreftelse av det foranstående har de undertegnede, som er gitt behørig fullmakt til dette av sine respektive regjeringer, undertegnet denne protokoll.

Utferdiget i to originaler i Cape Town den 16 dag i juli 2012 på det engelske språk.

22. juli 2014 nr. 7

Overenskomst mellom Norge og Bulgaria for å unngå dobbeltbeskatning av hensyn til skatter av inntekt

I henhold til kgl.res. av 13. september 2013 ble avtalen undertegnet 22. juli 2014. Beslutning om ikraftsettelse ble tatt ved kgl.res. av

12. desember 2014. Avtalen trådte i kraft 30. juli 2015 etter noteveksling. Det vises til Prop.137 S (2013–2014), Innst.40 S (2014–2015) og til vedtak i Stortinget 4. desember 2014.

Convention between the Kingdom of Norway and the Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income

The Government of the Kingdom of Norway and the Government of the Republic of Bulgaria, desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income in order to promote and strengthen the economic relations between the two States,

have agreed as follows:

Chapter I

Scope of the Convention

Article 1 Persons Covered

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2 Taxes Covered

1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property.

3. The existing taxes to which the Convention shall apply are in particular:

a) in the case of Norway:

i) the national tax on income;

ii) the county municipal tax on income;

iii) the municipal tax on income;

iv) the national tax relating to income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced;

v) the national tax on remuneration to non-resident artistes;

(hereinafter referred to as «Norwegian tax»);

b) in the case of Bulgaria:

i) the personal income tax;

ii) the corporate income tax;

iii) the patent tax;

(hereinafter referred to as «Bulgarian tax»).

4. The Convention shall apply also to any substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

Chapter II Definitions

Article 3 General Definitions

1. For the purposes of this Convention, unless the context otherwise requires:

a) the term «Norway» means the Kingdom of Norway, and includes the land territory, internal waters, the territorial sea and the area beyond the territorial sea where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies («biland»);

b) the term «Bulgaria» means the Republic of Bulgaria and when used in a geographical sense means the territory and the territorial sea over which it exercises its State sovereignty, as well as the continental shelf and the exclusive economic zone over which it exercises sovereign rights and jurisdiction in conformity with international law;

c) the terms «a Contracting State» and «the other Contracting State» mean Norway or Bulgaria, as the context requires;

d) the term «person» includes an individual, a company and any other body of persons;

e) the term «company» means any body corporate or any entity which is treated as a body corporate for tax purposes;

f) the term «enterprise» applies to the carrying on of any business;

g) the terms «enterprise of a Contracting State» and «enterprise of the other Contracting State»

mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

h) the term «international transport» means any transport by a ship, aircraft, railway or road transport vehicle operated by an enterprise of a Contracting State, except when the mentioned means of transport are operated solely between places in a Contracting State;

i) the term «competent authority» means:

i) in the case of Norway, the Minister of Finance or the Minister's authorised representative;

ii) in the case of Bulgaria, the Minister of Finance or his authorised representative;

j) the term «national», in relation to a Contracting State, means:

i) any individual possessing the nationality of that Contracting State; and

ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;

k) the term «business» includes the performance of professional services and of other activities of an independent character;

l) the term «business profits» also includes income from the performance of professional services and of other activities of an independent character.

2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

Article 4 Resident

1. For the purposes of this Convention, the term «resident of a Contracting State» means any person who, under the laws of that State, is liable to tax therein by reason of domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual's status shall be determined as follows:

a) the individual shall be deemed to be a resident only of the State in which a permanent home is available to the individual; if a permanent home is available to the individual in both States, the individual shall be deemed to be a resident only of the State with which the individual's personal and economic relations are closer (centre of vital interests);

b) if sole residence cannot be determined under the provisions of subparagraph a), the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;

c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national;

d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which that person shall be deemed to be a resident for the purposes of this Convention. In the absence of a mutual agreement by the competent authorities of the Contracting States, the person shall not be considered a resident of either Contracting State for the purposes of claiming any benefits provided by the Convention.

Article 5

Permanent Establishment

1. For the purposes of this Convention, the term «permanent establishment» means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term «permanent establishment» includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop, and

f) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources.

3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months.

4. Notwithstanding the provisions of paragraphs 1, 2 and 3, where an enterprise of a Contracting State performs services in the other Contracting State:

a) through an individual who is present in that other State for a period or periods exceeding in the aggregate 183 days in any twelve month period, or

b) for a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project or connected projects through one or more individuals who are present and performing such services in that other State

the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in paragraph 5 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. For the purposes of this paragraph, services performed by an individual on behalf of one enterprise shall not be considered to be performed by another enterprise through that individual unless that other enterprise supervises, directs or controls the manner in which these services are performed by the individual.

5. Notwithstanding the preceding provisions of this Article, the term «permanent establishment» shall be deemed not to include:

a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

6. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 7 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Chapter III Taxation of Income

Article 6

Income from Immovable Property

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term «immovable property» shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.

Article 7 Business Profits

1. The business profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the business profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the business profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3. In determining the business profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

4. No business profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

5. For the purposes of the preceding paragraphs, the business profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

6. Where business profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8

International Transport

1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft, railway or road transport vehicles in international transport shall be taxable only in that State.

2. For the purposes of this Article profits from the operation of ships, aircraft, railway or road transport vehicles in international transport shall include profits from:

a) the occasional rental of ships, aircraft, railway or road transport vehicles on a bare-boat basis, and

b) the use or rental of containers (including trailers and ancillary equipment used for transporting the containers),

if these activities pertain to the operation of ships, aircraft, railway or road transport vehicles in international transport.

3. The provisions of paragraphs 1 and 2 shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency.

4. The provisions of paragraphs 1, 2 and 3 shall apply to profits derived by the joint Norwegian, Danish and Swedish air transport consortium Scandinavian Airlines System (SAS), but only insofar as profits derived by SAS Scandinavian Airlines Norge AS, the Norwegian partner of the Scandinavian Airlines System (SAS), are in proportion to its share in that organisation.

Article 9

Associated Enterprises

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first- mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits, if that State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.

Article 10 Dividends

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends;

b) 15 per cent of the gross amount of the dividends in all other cases.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. Notwithstanding the provisions of paragraph 2, dividends as referred to in paragraph 1 shall be taxable only in the Contracting State of which the recipient is a resident, if the recipient is the beneficial owner of the dividends and is:

a) In the case of Norway:

(i) the Central Bank of Norway;

(ii) the Government Pension Fund Global; and

(iii) a statutory body or any institution owned more than 75 per cent by the Government of Norway as may be agreed from time to time between the competent authorities of the Contracting States;

b) In the case of Bulgaria:

(i) the Bulgarian National Bank;

(ii) a statutory body or any institution owned more than 75 per cent by the Government of Bulgaria as may be agreed from time to time between the competent authorities of the Contracting States.

4. The term «dividends» as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other rights that is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident, and income from arrangements carrying the right to participate in profits to the extent so characterized under the laws of the Contracting State in which the income arises.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.

Article 11 Interest

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2 of this Article, any such interest referred to in paragraph 1 of this Article shall be taxable only in the Contracting State of which the recipient is a resident, if the recipient is the beneficial owner of the interest and if such interest is paid:

a) to the Government of a Contracting State, a political subdivision or local authority thereof, or the Central Bank of a Contracting State or any institution wholly owned by the Government of a Contracting State;

b) on a loan of whatever kind granted, insured or guaranteed by a governmental institution for the purposes of promoting exports;

c) in connection with the sale on credit of any industrial, commercial or scientific equipment;

d) on any loan of whatever kind granted by a bank.

4. The term «interest» as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purposes of this Article.

5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer of the interest is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.

7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

8. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.

Article 12 Royalties

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties.

3. The term «royalties» as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematography films, and films, tapes or other means of image or sound reproduction for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process or for information (know-how) concerning industrial, commercial or scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State.

Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment with which the right or property in respect of which the royalties are paid is effectively connected, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.

Article 13 Capital Gains

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.

3. Gains of an enterprise of a Contracting State from the alienation of ships, aircraft, railway or road transport vehicles operated in international transport, or movable property pertaining to the operation of such ships, aircraft, railway or road transport vehicles, shall be taxable only in that State.

4. Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.

5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14

Income from employment

1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other

State, and

c) the remuneration is not borne by a permanent establishment which the employer has in that other State.

3. The provision of paragraph 2 shall not apply to remuneration for employment within the framework of hiring out of labour.

4. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship, aircraft, railway or road transport vehicle operated in international transport by an enterprise of a Contracting State may be taxed in that State.

5. Where a resident of a Contracting State derives remuneration in respect of an employment exercised aboard an aircraft operated in international transport by the Scandinavian Airline System (SAS) consortium, such remuneration shall be taxable only in that State.

Article 15 Directors' Fees

Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

Article 16

Artistes and Sportsmen

1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportsmen if the visit to that State is supported more than 60 per cent by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof. In such a case, the income is taxable only in the Contracting State in which the entertainer or the sportsman is a resident.

Article 17

Pensions, Social Security Payments and Alimony

1. Pensions and other similar payments, including payments under a social security system, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in that other State.

2. However, such payments may also be taxed in the State in which they arise, but the tax so charged shall not exceed 15 per cent of the gross amount.

3. Alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payments paid by a resident of a Contracting State to a resident of the other Contracting State shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.

Article 18 Government Service

a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

2. The provisions of Articles 14, 15 and 16 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

Article 19 Students and Trainees

A student or trainee who is present in a Contracting State solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first- mentioned State for the purposes of his maintenance, education or training.

Article 20 Offshore Activities

1. The provisions of this Article shall apply notwithstanding any other provision of this Convention.

2. A person who is a resident of a Contracting State and carries on activities offshore in the other Contracting State in connection with the exploration or exploitation of the seabed or subsoil or their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment situated therein.

3. The provisions of paragraph 2 and sub-paragraph b) of paragraph 6 shall not apply where the activities are carried on for a period not exceeding 30 days in the aggregate in any twelve month period commencing or ending in the fiscal year concerned. However, for the purposes of this paragraph:

a) activities carried on by an enterprise associated with another enterprise shall be regarded as carried on by the enterprise with which it is associated if the activities in question are substantially the same as those carried on by the last-mentioned enterprise;

b) two enterprises shall be deemed to be associated if:

(i) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

(ii) the same person or persons participate directly or indirectly in the management, control or capital of both enterprises.

4. Profits derived by an enterprise of a Contracting State from the transportation of supplies or personnel to a location, or between locations, where activities in connection with the exploration or exploitation of the seabed or subsoil or their natural resources are being carried on in a Contracting State, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in the Contracting State of which the enterprise is a resident.

5.

a) Subject to sub-paragraph b) of this paragraph, salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed or subsoil or their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first- mentioned State if the employment is carried on offshore for an employer who is not a resident of the other State and provided that the employment is carried on for a period or periods not exceeding in the aggregate 30 days in any twelve-month period commencing or ending in the fiscal year concerned.